The following is a set of public company XBRL-based financial filings to the SEC where inconsistencis exist related to high-level balance sheet concepts. The purpose of this analysis is to help professional accountants to be able to detect, understand, and correct such inconsistencies. Currently available commercial software tools are not adequate for this process. This prototype will help understand the sorts of things commercial software tools need to be able to do to help professional accountants with this sort of analysis.

• This analysis uses three different tools: XBRL Cloud, SECXBRL.info, and tools that I developed myself.
• On the far LEFT is a list of 70 public companies that have errors in their balance sheets. Click on an entity and information will appear on the RIGHT pane.
• The nature of the inconsistency is shown in the YELLOW bar above the as reported and normalized information. Below that is a link to the XBRL Cloud Viewer where you can better examine the inconsistency for about half the public companies.
• As reported information is shown in the LEFT viewing pane.
• Normalized information (high-level of fundamental accounting concepts) is shown in the RIGHT viewing pane.
• A link to the SEC filing page and XBRL Cloud viewer are also provided at the bottom of the viewing pane.
• The BEST place to view the details of the inconsistency is the XBRL Cloud Viewer; but it does not help you SEE the inconsistency. The best way to SEE the inconsistency is using the SECXBRL.info information; but that does not help you see the details which cause the inconsistency.